| Scrip Code | 508814 |
|---|---|
| NSE Symbol | COSMOFIRST |
| MSEI Symbol | NOTLISTED |
| ISIN | INE757A01017 |
| Name of company | COSMO FIRST LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-02-2026 14:15:00 |
| End date and time of board meeting | 11-02-2026 17:10:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 89,898.00 | 2,61,804.00 | |
| Other income | 3,537.00 | 8,521.00 | |
| Total income | 93,435.00 | 2,70,325.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 60,842.00 | 1,75,152.00 |
| (b) | Purchases of stock-in-trade | 978.00 | 2,563.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (876.00) | (7,040.00) |
| (d) | Employee benefit expense | 8,454.00 | 24,576.00 |
| (e) | Finance costs | 3,695.00 | 10,533.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,541.00 | 10,005.00 |
| (f) | Other Expenses | ||
| 1 | Net impairment losses on trade and other receivables | 42.00 | 301.00 |
| 2 | Other expenses | 13,656.00 | 39,954.00 |
| Total other expenses | 13,698.00 | 40,255.00 | |
| Total expenses | 90,332.00 | 2,56,044.00 | |
| 3 | Total profit before exceptional items and tax | 3,103.00 | 14,281.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,103.00 | 14,281.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 497.00 | 2,530.00 |
| 8 | Deferred tax | (344.00) | (156.00) |
| 9 | Total tax expenses | 153.00 | 2,374.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 2,950.00 | 11,907.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 2,950.00 | 11,907.00 |
| 17 | Other comprehensive income net of taxes | (432.00) | (1,482.00) |
| 18 | Total Comprehensive Income for the period | 2,518.00 | 10,425.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,625.00 | 2,625.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 11.4 | 46.07 | |
| Diluted earnings (loss) per share from continuing operations | 11.24 | 45.43 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 11.4 | 46.07 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.24 | 45.43 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 11th February 2026 and limited review of the same has been carried out by the statutory auditors of the Company. 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (‘Ind AS’) notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013. 3. Employee benefits expense for the quarter and period ended 31st December 2025 includes one-time increase in the past period employee benefit liability of Rs. 4.04 crore under the 'New Labour Codes' which came into effect from 21st November 2025. The Company continues to monitor the notification of rules by the Central/ State Government and impact, if any, will be further evaluated and accounted for in accordance with applicable accounting standards in the period in which these get notified. 4. During the quarter ended 31st December 2025, Cosmo Films Inc., USA, a step-down subsidiary of Cosmo First Limited (“the Company”), has become a wholly owned direct subsidiary of the Company, pursuant to the transfer of its entire shareholding from Cosmo First Europe B.V., a wholly owned subsidiary of the Company. The transfer was effected in consideration of a reduction of share capital held by Company in Cosmo First Europe B.V. Other income for the quarter and period ended 31st December 2025 includes a gain of Rs. 6.05 crore arising due to capital reduction in Cosmo First Europe B.V. 6. Tax liability is based upto the estimated tax computation for the whole year and excess/short provision, if any will be adjusted in the last quarter. 7. Figures for the previous period have been regrouped wherever required. For other notes, kindy refer outcome of Board Meeting. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Packaging films | 84,849.00 | 2,47,841.00 | ||||
| 2 | Speciality chemicals | 5,184.00 | 15,020.00 | ||||
| 3 | Petcare | 1,496.00 | 3,837.00 | ||||
| 4 | Others | 2,667.00 | 7,818.00 | ||||
| Total Segment Revenue | 94,196.00 | 2,74,516.00 | |||||
| Less: Inter segment revenue | 4,298.00 | 12,712.00 | |||||
| Revenue from operations | 89,898.00 | 2,61,804.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Packaging films | 7,976.00 | 29,978.00 | ||||
| 2 | Speciality chemicals | 1,252.00 | 3,648.00 | ||||
| 3 | Petcare | (878.00) | (3,072.00) | ||||
| 4 | Others | (465.00) | (2,114.00) | ||||
| Total Profit before tax | 7,885.00 | 28,440.00 | |||||
| i. Finance cost | 3,695.00 | 10,533.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,085.00 | 3,626.00 | |||||
| Profit before tax | 3,105.00 | 14,281.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Packaging films | 3,77,060.00 | 3,77,060.00 | ||||
| 2 | Speciality chemicals | 8,025.00 | 8,025.00 | ||||
| 3 | Petcare | 12,385.00 | 12,385.00 | ||||
| 4 | Others | 28,952.00 | 28,952.00 | ||||
| Total Segment Asset | 4,26,422.00 | 4,26,422.00 | |||||
| Un-allocable Assets | 44,713.00 | 44,713.00 | |||||
| Net Segment Asset | 4,71,135.00 | 4,71,135.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Packaging films | 1,07,446.00 | 1,07,446.00 | ||||
| 2 | Speciality chemicals | 2,373.00 | 2,373.00 | ||||
| 3 | Petcare | 8,296.00 | 8,296.00 | ||||
| 4 | Others | 3,396.00 | 3,396.00 | ||||
| Total Segment Liabilities | 1,21,511.00 | 1,21,511.00 | |||||
| Un-allocable Liabilities | 1,76,426.00 | 1,76,426.00 | |||||
| Net Segment Liabilities | 2,97,937.00 | 2,97,937.00 | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (18.00) | (52.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 450.00 | 1,534.00 |
| 5 | Total Other comprehensive income | (432.00) | (1,482.00) |